8701.91.10.00 - For agricultural use

This HTS classification, 8701.91.10.00, specifically designates tractors intended for agricultural use with an engine power not exceeding 18 kilowatts. These are typically smaller, specialized machines designed for tasks on farms, such as tilling, planting, harvesting, or material handling within an agricultural context. The key distinguishing feature is their primary function in agricultural operations.

This category is differentiated from its sibling, 8701.91.50.00, by its explicit agricultural application. While both fall under "other" tractors with an engine power not exceeding 18 kW, this specific code is reserved for those directly employed in farming activities. The sibling category would encompass other "other" tractors in this power range that are not designated for agricultural purposes, such as those used in construction, grounds maintenance, or other non-farm industries.

As a leaf node within the HTS system, this classification does not have further subdivisions. Therefore, the focus for classification under 8701.91.10.00 rests on confirming the tractor's engine power (not exceeding 18 kW), its "other" tractor designation (not falling into previous tractor categories within 8701), and its confirmed use in agriculture. Practical considerations such as visible agricultural implements or attachments, manufacturer's specifications, and intended use documentation are crucial for accurate classification.